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Nowadays, there are two kinds of view about the accounting treatment of the executive stock options.The first is the expensing view, the second is distributing view.

目前，关于经理人股票期权会计确认的问题，会计学术界主要存在两种观点，一是费用观，二是利润分配观。

This paper focus mainly on why the distributing view is better than the expensing view, why the FASB chose the expensing view and how to regulate the accounting treatment of ESO when the ESO becomes popular in China.

本文着重解决分配观为何优于费用观、现行美国会计准则为何会选择费用观，以及在我国股票期权使用越趋普遍的情况下，如何规范好股票期权的会计处理等问题。

The research method is combining historic happening with scientific research.This paper is composed of seven chapters. The preface explains briefly the reason of choosing this topic and its significance, as well as the existent research situation in the academic circle.The first chapter presents the subjective and objective historical condition of the formation and development of his view about population quality in four aspects.The second chapter gives a full play to its evolution: it gestates and germinates before the failure of the revolution in 1911, takes shape and develops in the period of Base Area. The following period after the founding of People's Republic of China is its mature time. This view also experiences twisty developments in China's exploring period of socialism.The third part focuses on its major connotations, including Mao's narration on the connotation of Population quality, his analysis of contradiction between population quality and Chinese revolution and construction and of their significance, and the way to enhance Chinese population quality.The fourth chapter makes analyses of philosophical support of Mao's view from three "adherences": adherence to basic principle of seeking truth from facts;adherence to the common acknowledged fact that the people is the main part of history;adherence to the dialectical relation between being and consciousness.

全文共分七个部分：前言部分概述了本文选题的由来及意义，以及目前学术界对这一问题的研究现状；第一部分主要从四个方面论述毛泽东人口素质观形成和发展的主客观历史条件；第二部分描述了毛泽东人口素质观的演变轨迹：大革命失败前人口素质观的孕育和萌芽；根据地时期人口素质观的形成和发展；建国初期人口素质观的成熟以及全面探索社会主义建设时期的曲折发展；第三部分重点介绍了毛泽东人口素质观的主要内涵，包括毛泽东对人口素质内涵的论述，对人口素质与中国革命和建设的矛盾性分析，人口素质与中国革命和建设的重要性分析，以及如何提高中国人口素质等；第四部分分析了毛泽东人口素质观的哲学依据，主要有三个方面：坚持实事求是的基本原则；坚持人民群众是历史的主体；坚持存在与意识的辩证关系。

This article by the brand-new angle of view, in view of the sports idolizing phenomenon which recently day by day inflated proposed from the objective angle own view, have made the appraisal to the media in the mold and in the development sports idol process merit and demerits, pointed out although the sports idol might enhance national's sports to be warm, the enhancement "all the people fitness" the idea, but the excessive some distorted report to the world of sport, to received the audiences as well as the sports idol all is even unfair.

本文以全新的视角，从客观角度针对近来日益膨胀的体育偶像化现象提出了自己的看法，对媒体在塑造及开发体育偶像过程中的功过是非做出了评价，指出虽然体育偶像可以提高国民的体育热情，增强&全民健身&理念，但过度的甚至有些失真的报道对体育界、对受众以及体育偶像都是不公平的。

Observed by erect view,supine view and head down pronated view.Taken the film of full filled patern and mucosal pattern.Results:All 37 patients were successfully perfomed examine.

结果：37例患者均顺利完成食管双对比造影检查，发现膈上疝囊、食管胃环、齿状线上移、疝囊内有胃粘膜皱襞等食管滑动性裂孔疝征象。

So after we freshen up ourselves we decided to start our city our we started at by riding a taxi to mines view one of the must see tourist spot of the city it offers fantastic mountain view nobody will believed you went to baguio if you doesnt have a picture at mines view.

因此，我们梳洗后，我们决定自己开始，我们开始我们的城市我们骑一辆出租车地雷在查看必须看到旅游城市它提供了绝妙的山景，没有人会相信你现场去碧瑶如果你可是没有一个在地雷图片看法。

Privilege view sub-model not only raises performance of privilege session but also forms a data abstract layer, so, other systems only access privilege system through privilege view without understanding details of privilege system.MISBAC has an important feature that it is the low couping in sub-models, so they are easy to restructure, and if privilege view sub-model is not changed, MISBAC can be restructure without destroying other modules of MIS.

权限视图子模型不但提升了权限会话的性能，更为重要的是它在权限管理系统中提供了一个数据抽象层，使得其他系统对权限系统的访问只需要通过权限视图，而不必深入到权限系统内部。

Speaking from the aspect of the law practical system of sociology of visual angle people first must eliminate rules by men and cater for rules by law; the social harmony should remedy the legal vacuum , seek the order mechanism combined with the moral and law; sustainable development demands to repel the legal view of the power , build the grafting between legal view of the right and egal view of the ecology .

从法社会学视角讲，科学发展观的实践起点在于具体制度的构建。首先，&以人为本&应当根除人治而迎合法治；其次，&社会和谐&需要弥补&真空&，寻求法律与道德协调整合的秩序机制；再次，&可持续发展&要求摒弃权力法律观，推演权利法律观与生态法律观的优化嫁接。

Speaking from the aspect of the law practical system of sociology of visual angle people first must eliminate rules by men and cater for rules by law; the social harmony should remedy the legal vacuum , seek the order mechanism combined with the moral and law; sustainable development demands to repel the legal view of the power , build the grafting between legal view of the right and egal view of the ecology .

从法社会学视角讲，科学发展观的实践起点在于具体制度的构建。首先，&以人为本&应当根除人治而迎合法治；其次，&社会和谐&需要弥补&法律真空&，寻求法律与道德协调整合的秩序机制；再次，&可持续发展&要求摒弃权力法律观，推演权利法律观与生态法律观的优化嫁接。

After reading thoroughly Zhu Xi "The Analects of Confucius Variorums" and other theoretical literature, the author finds out the Zhu Xi's three big reading views that is the author original intention and the individuality readers dialectical unification view and the experience view and soaking thoroughly the penetration view.

在阅读朱熹的《论语集注》及其他理论性文献之后，本文探得朱熹三大阅读观即作者本意与个性读者的辩证统一观、熟读体验观和浃洽贯通观。

Finally, the Knight strung a line between two of the monoliths and tied the horses up there.

最后，骑士们在两颗巨石之间拉了一条绳子，将他们的座骑绑在上面。

T7zN/hyS0 The island lies south by east from here.

那个岛位于此地的正南偏东方向。